The end of an era
HMRC’s specialist Shares and Assets Valuation (SAV) Department in Nottingham (previously known as Shares Valuation Divis...
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A sledgehammer approach
Life has become more challenging since April 2014 and the introduction of the complex new fixtures rules (NFRs) governin...
Out of the shadows
Since 6 April 2016, most UK companies and LLPs have been required to keep a ‘persons with significant control’ (PSC) reg...
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Much ado about nothing
Advisers will know that for entrepreneurs’ relief to apply on the disposal of company shares, other than EMI shares, the...
Capital Gains Tax on incorporating a property rental business
Introduction UK residential property has been a target for legislators in recent years.
Hybrid mismatch
The UK will introduce new ‘hybrid mismatch’ rules from 1 January 2017 in response to Action 2 of the OECD Base Erosion a...
Welcome incentive
Finance Bill 2016 introduces a new relief to encourage investment in entrepreneurial companies by external backers....
The dividend illusion
The landscape of taxation of dividends in the hands of individuals changed fundamentally on 6 April 2016....
Real estate investment trusts
Subject to a number of conditions, a UK real estate investment trust (REIT) is a company, or a group of companies with a...
An adviser's perspective
If, like me, you deal with entrepreneurial clients and OMB’s the tax year end is usually one where you review their affa...